1 October 2024 false No description of principal activity Taxfiler 2024.6 NI036631business:PrivateLimitedCompanyLtd2024-10-012025-09-30 NI0366312024-09-30 NI0366312024-10-012025-09-30 NI036631business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 NI036631business:AbridgedAccounts2024-10-012025-09-30 NI0366312025-09-30 NI036631business:Director12024-10-012025-09-30 NI036631business:Director22024-10-012025-09-30 NI036631business:RegisteredOffice2024-10-012025-09-30 NI0366312024-09-30 NI036631core:WithinOneYear2025-09-30 NI036631core:WithinOneYear2024-09-30 NI036631core:AfterOneYear2025-09-30 NI036631core:AfterOneYear2024-09-30 NI036631core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 NI036631core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 NI036631core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 NI036631core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 NI036631core:PreviouslyStatedAmount2025-09-30 NI036631core:PreviouslyStatedAmount2024-09-30 NI036631business:SmallEntities2024-10-012025-09-30 NI036631countries:NorthernIreland2024-10-012025-09-30 NI036631core:PlantMachinery2024-10-012025-09-30 NI036631core:MotorVehicles2024-10-012025-09-30 NI036631core:FurnitureFittings2024-10-012025-09-30 NI0366312023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. NI036631 (Northern Ireland)
Castledara Developments Ltd Unaudited accounts for the year ended 30 September 2025
Castledara Developments Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Castledara Developments Ltd Company Information for the year ended 30 September 2025
Directors
Michael McPolin Alice Mary McPolin
Company Number
NI036631 (Northern Ireland)
Registered Office
9 Longstone Road Annalong Newry BT34 4UT
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Castledara Developments Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
276,485 
286,041 
Current assets
Inventories
890,101 
670,101 
Debtors
4,256 
- 
Cash at bank and in hand
25,938 
190,031 
920,295 
860,132 
Creditors: amounts falling due within one year
(890,227)
(812,028)
Net current assets
30,068 
48,104 
Total assets less current liabilities
306,553 
334,145 
Creditors: amounts falling due after more than one year
(10,633)
(51,025)
Provisions for liabilities
Deferred tax
(18,621)
(18,098)
Net assets
277,299 
265,022 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
277,297 
265,020 
Shareholders' funds
277,299 
265,022 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by
Michael McPolin Director Company Registration No. NI036631
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Castledara Developments Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Castledara Developments Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI036631. The registered office is 9 Longstone Road, Annalong, Newry, BT34 4UT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 October 2024
905,254 
Additions
3,510 
At 30 September 2025
908,764 
Depreciation
At 1 October 2024
619,213 
Charge for the year
13,066 
At 30 September 2025
632,279 
Net book value
At 30 September 2025
276,485 
At 30 September 2024
286,041 
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Castledara Developments Ltd Notes to the Accounts for the year ended 30 September 2025
5
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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